OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

by OECD Organisation for Economic Co-operation and Development

This 2017 edition of the OECD Transfer Pricing Guidelines incorporates the substantial revisions made in 2016 to reflect the clarifications and revisions agreed in the 2015 BEPS Reports on Actions 8-10 Aligning Transfer pricing Outcomes with Value Creation and on Action 13 Transfer Pricing Documentation and Country-by-Country Reporting. It also includes the revised guidance on safe harbors approved in 2013 which recognizes that properly designed...

• Format: Paperback
• Language: English
• ISBN: 9264262733
• ISBN13: 9789264262737
• Release Date: July 2017
• Publisher: Org. for Economic Cooperation & Development
• Length: 610 Pages
• Weight: 2.02 lbs.
• Dimensions: 1.2" x 6.1" x 9.2"